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169 cases — bench: Rajasthan
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SANJEEV PRAKASH SHARMA,SHUBHA MEHTA
The High Court dismissed the Revenue's appeal, affirming the ITAT's decision. It held that the AO had conducted a detailed inquiry, and a mere change of opinion cannot justify invoking Section 263, as the AO's order was not prejudicial to the Revenue.
SANJEEV PRAKASH SHARMA,SHUBHA MEHTA
The High Court dismissed the appeals, upholding the ITAT's decision. It affirmed that an assessment based on third-party statements without allowing cross-examination violates natural justice and renders the order a nullity. The court found no substantial question of law arose, noting that the ITAT had satisfactorily dealt with the factual aspects of the assessee's transactions.
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SANJEEV PRAKASH SHARMA,SHUBHA MEHTA